2010,04,05

ホームページを開設いたしました。

1884年にAct of Congressで定められた米国で最も古い公的資格であり、連邦財務省規則230（Treasury Dept 230）で定められている。
米国内国歳入庁（IRS）が実施する国家試験に合格し、登録免許を受けた米国の税理士のことです。US CPA（米国公認会計士）が州単位の資格であるのに対して、US EA（米国税理士）の免許は連邦政府から交付されるため州に拘束されず全米で業務が可能です。

2010,04,05

The homepage was established.

An enrolled agent is the oldest qualification enacted by an Act of Congress in the USA in 1884. Enrolled agents are bound by the law of Treasury Department Circular 230. The Treasury Dept grants enrollment to practice before the IRS to an applicant who demonstrates special competence in tax matters by passing a SEE(special enrollment examination).
An enrolled agent is a person who has earned the privilege of representing taxpayers, before the Internal Revenue Service. Enrolled agents, like attorneys and certified public accountants (CPAs), are unrestricted as to which taxpayers they can represent, what types of tax matters they can handle, and which IRS offices they can practice before.